Retention periods vary for different types of records or documents. Nonprofit organizations should have a written, mandatory policy for document retention and destruction that complies with the Sarbanes-Oxley Act of 2002. All staff should be familiar with these policies so they can keep appropriate records and not destroy any unwittingly.
The retention periods suggested in the resources below are intended as general guidelines only. You are advised to seek legal counsel regarding your own document retention policies.
Selected resources below may be helpful.
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